Marine Products Inc

Marine Products Inc.'s, budget for the current year include budgeted fixed overhead of $200,000; budgeted direct labor hours of 100,000; budgeted units produced of 50,000.Unit standards allow 2 direct labor hours for each unit produced, therefore, fixed overhead is applied at the rate of $4 per unit.Marine Product's actual fixed overhead for the current year amounted to $204,000 and the company produced 48,000 units. Marine Products Inc.'s, fixed overhead volume variance for the year is:

A) $4,000 U.
B) $8,000 U.
C) $10,000 U.
D) $12,000 U.